The International Organisation of Supreme Audit Institutions (INTOSAI) comprises the supreme audit institutions of 191 states, the European Court of Auditors and five associate members. The organisation was founded by representatives of 34 supreme audit institutions at the first conference held in Cuba in 1953.
INTOSAI is an independent, non-political and non-governmental organisation which was established as a permanent institution to exchange ideas and experiences in the field of foreign audits between the world’s supreme audit institutions. The organisation has consultative status with the Economic and Social Council of the UN. The motto of INTOSAI is Experientia mutua omnibus prodest (mutual experience benefits all) and its headquarters are located in Vienna, where the General Secretariat of the organisation operates on the basis of the Austrian Court of Audit (Rechnungshof). Its official working languages are Arabic, English, French, German and Spanish.
Structure of INTOSAI
The highest organ of INTOSAI is the Congress of members, which assembles once every three years. The work of the commissions and working groups in the time between Congresses is organised by the Governing Board. The General Secretariat assists the Governing Board and committees in the performance of their functions and arranges the organisation’s practical activities. The General Secretariat is managed by the President of the Austrian Court of Audit as the Secretary General of INTOSAI. The standing Finance and Administration Committee and the Director of Strategic Planning of INTOSAI are also based in Vienna.
The organisation has the following regional working groups:
OLACEFS (Organisation of Latin American and Caribbean Supreme Audit Institutions, established in 1965);
AFROSAI (African Organisation of Supreme Audit Institutions, established in 1976);
ARABOSAI (Arab Organisation of Supreme Audit Institutions, established in 1976);
ASOSAI (Asian Organisation of Supreme Audit Institutions, established in 1978);
PASAI (Pacific Association of Supreme Audit Institutions, established in 1987);
CAROSAI (Caribbean Organisation of Supreme Audit Institutions, established in 1988); and
EUROSAI (European Organisation of Supreme Audit Institutions, established in 1990).
INTOSAI’s committees and working groups are established by the Congress to discuss specific problems and the performance of specific functions. According to INTOSAI’s strategic plan, the following standing committees have been established:
- Professional Standards Committee (PCS);
- Capacity Building Committee (CBC);
- Committee on Knowledge Sharing and Knowledge Services; and
- Finance and Administration Committee.
The Professional Standards Committee of INTOSAI has created the International Standards of Supreme Audit Institutions (ISSAI), which are constantly being developed further. The committees coordinate the work of many subcommittees, working groups and task forces in the achievement of the goals established by the Congress. The area of activity of the committees includes the INTOSAI Development Initiative (IDI) and the International Journal of Government Auditing magazine.
The National Audit Office has been a member of INTOSAI since 1992. The National Audit Office is a member of the INTOSAI Professional Standards Committee and an expert on its Financial Audit Subcommittee, as well as a member of the Capacity Building Committee and its subcommittee. The Capacity Building Committee deals with the organisation of peer reviews to help promote best practice and guarantee quality.
The National Audit Office managed the INTOSAI Working Group on Environmental Auditing (WGEA) and its steering committee from 2008-2013. The INSOSAI WGEA comprises more than 70 supreme audit institutions from all over the world. From 2014-2016 the National Audit Office is a member of the INTOSAI WGEA steering committee and participates in two projects of the working group: managing the preparation of the overview of market-based environmental organisation measures; and organising the Global Training Facility of the INTOSAI WGEA in cooperation with India.
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